Starting a Business

Starting a business in the Philippines requires both national and local registrations, businesses must enlist their establishments with relevant agencies to safeguard the rights of all stakeholders.

For more information visit: PERMITS AND REGISTRATIONShttps://www.dti.gov.ph/negosyo/business-registration-and-permits/COST OF DOING BUSINESS https://boi.gov.ph/wp-content/uploads/2022/03/Cost-of-Doing-Business_2022.pdf

Apply For New/renewal Of Business Permit

Application of New Business:

As per Section 5 of the Revised Omnibus Tax Ordinance of the City of Cebu:

“Any person desiring to engage in any business, trade, occupation or calling shall first submit an application on a form prescribed for the purpose, to the City Mayor, for the corresponding permit. …the business permit is to ensure the payment of the taxes and related fees to the city, as well as to regulate business activities for security, sanitary, safety and propriety purposes.”

Renewal of Business Permit:

“All business taxes, fees, or charges imposed under this Ordinance shall accrue on the first day of January of each calendar year as regards persons then liable. Unless otherwise specified, all business taxes are payable at the option of the taxpayer, either, annually, on or before the twentieth of January, or quarterly, on or before the twentieth of January, April, July, and October.”

Application for the permit beyond the twentieth of January of the current year will be subject to the payment of penalties, interests, and surcharges on top of the business taxes and fees.

Permit Applications & Requirements

When applying for a business permit, you have to secure a copy of the required forms (or download from here) then completely fill them out:

Required Forms	Download Link
Original Copy Business Permit Application Form (BPLO's Copy)	Click here
Duplicate Copy Business Permit Application Form (OWNER's Copy)	Click here
Triplicate Copy Business Permit Application Form (CTO's Copy)	Click here

NOTE: Accomplish the forms in three (3) copies. NEW Applications must be duly NOTARIZED. Paper size – Long / 8.5″ x 13″. These forms will be in effect starting in 2018.

List Of Procedures & Requirements In Securing Business Permit

Step One: Evaluation And Assessment

Filled-out Application Form
DTI Certificate/SEC and Article of Incorporation with Secretary’s Certificate (NEW)
Financial Documents (RENEWAL) such as but not limited to:
Sales Journal; Certificate of Gross issued by the Lessor (for Mall Tenants); Percentage Returns; Annual Income Tax Return and Comparative Financial Statement of the preceding year.
OLD Business Permit (RENEWAL)
Original Barangay Clearance w/ Official Receipt
Certificate of Property Holdings, if Lessor
Real Property Tax Clearance, if Owned
Contract of Lease, if Renting

Step Two: Payment

Pay taxes & Fees due and comply with the regulatory requirements.
* For NEW – after payment wait for the inspection of the Joint Inspection Team.

Step Three: Verification And Release

Complete all requirements in STEP ONE and STEP TWO
CTC of Business and Employees
Sanitary Permit
Fire Safety Inspection Certificate
Occupational Permit
CCENRO Certificate
Joint Inspection Report (New)
Other Requirements as may be required by the Joint Inspection Team and/or Verifier depending on the nature of the business.

Cebu City Business Permit Application: New Application

Office or Division:	Business Permit and Licensing Office
Who may avail:	Business owner(s)/entity or their authorized representative
CHECKLIST OF REQUIREMENTS	WHERE TO SECURE
1.Application form (same downloads from prior slide)
2. Assessment sheet	CTO/BPLO
3. Payment and original copy of official receipt.	City Treasurer’s Office (CTO)
4. Business Tax Payment Certificate (BTPC)	City Treasurer’s Office (CTO)
5. Original copy of Community Tax Certificate	City Treasurer’s Office (CTO)
6. DTI or SEC Registration.	DTO or SEC
7. Barangay Clearance	Barangay
8. Lease Contract (if renting); Tax Clearance (if premises is owned by the applicant); Affidavit of no rental (if applicant is allowed by the property owner to use the premises for free)	Lessor City Treasurer’s Office (CTO) Property owner
9. Sanitary Permit	City Health Department
10. Environmental Compliance Certificate issued by CCENRO	CCENRO
11. Fire Safety Inspection certificate with official receipt	Bureau of Fire Protection (BFP)
12. Additional Requirements from national and / or local offices dep

Source: Citizen’s Charter, 2021, 2nd edition

Cebu City Business Permit: Renewal Application

Responsible Unit/Office:	Business Permit and Licensing Office (BPLO)
Who may avail:	Registered Business Establishments (Single Proprietorship, Partnership, Corporations, Cooperatives)
CHECKLIST OF REQUIREMENTS	WHERE TO SECURE
1. Duly filled-up and notarized application form Original Copy Business Permit Application Form (BPLO's Copy) Duplicate Copy Business Permit Application Form (Owner’s Copy) Triplicate Copy Business Permit Application Form (CTO’s Copy)	CTO - Business Tax and Fees Division (BTFD) https://www.cebucity.gov.ph/wp-content/uploads/2019/10/Original-Copy- Business-Permit-Application-Form-BPLOs-Copy-1.pdf https://www.cebucity.gov.ph/wp-content/uploads/2019/10/Duplicate- Copy-Business-Permit-Application-Form-OWNERs-Copy.pdf https://www.cebucity.gov.ph/wp-content/uploads/2019/10/Triplicate-Copy-
	Business-Permit-Application-Form-CTOs-Copy.pdf
2. Assessment sheet	City Treasurer’s Office (CTO)
3. Original copy of Official Receipt of Payment	City Treasurer’s Office (CTO)
4. Business Tax Payment Certificate (BTPC)	City Treasurer’s Office (CTO)
5. Original copy of Community Tax Certificate	City Treasurer’s Office (CTO)
6. DTI or SEC Registration	DTI/SEC
7. Barangay Clearance	From the Barangay
8. Lease Contract (if renting); Tax Clearance (if premises is owned by the applicant); Affidavit of no rental (if applicant is allowed by the property owner to use the premises for free)	Lessor City Treasurer’s Office (CTO) From the property owner
9. Affidavit of undertaking to submit the following documents within 60 days: Sanitary Permit Environmental Compliance Certificate issued by CCENRO Fire Safety Inspection certificate with official receipt Approved Joint Inspection Team (JIT) Report Additional Requirements from national and / or local offices depending on the line of business	BPLO or any duly commissioned notary public City Health Department CCENRO Bureau of Fire Protection (BFP) Business Permit and Licensing Office (BPLO)

Source: Citizen’s Charter, 2021, 2nd edition